FOIA Request Address and Fax

[Uncle Sam]

I would like to contact IRS to revoke POAs under a FOIA request.
The last address and fax I have is:
IRS FOIA Request
HQ FOIA
Stop 211
P O Box 621506
Atlanta, Georgia 30362-3006
Fax (877)-807-9215

Is that the same or has it been changed? If changed, please advise.

I have the verbiage of the cover letter and required submissions with the request.

Thank you.

[New York Enrolled Agent]

I would like to contact IRS to revoke POAs

To revoke a POA, I would suggest you review the IRS procedural rule at 601.505(b)

[TAXNJ]

See paragraph below:

(one way, “. The first way is to mail or fax a copy of the POA to the IRS with the word “REVOKE” written across the top of the first page with a current signature and the date below this annotation.”

https://www.natlawreview.com/article...ttorney-status

[Rapid Robert]

It's not helpful to link to articles that contain misinformation, such as the one linked and quoted above. As tax professionals, we know that the technical meanings of words matter, and therefore should strive to use the correct terms.

A representative cannot revoke a POA, since they never granted it. Only the taxpayer can revoke the POA they previously granted. However, a representative can withdraw.

The correct procedure is give in the Form 2848 instructions.

"Withdrawal by representative. If your representative wants to withdraw from representation, he or she must write “WITHDRAW” across the top of the first page of the power of attorney with a current signature and date below the annotation. Then, he or she must provide a copy of the power of attorney with the withdrawal annotation to the IRS in the same manner described in Revocation of a power of attorney, earlier."

[Uncle Sam]

I stand corrected - I would like to withdraw. However, I would like to know from IRS which ones I still have open and determine which ones to withdraw.
I don't want any more open than necessary. I realize that IRS contact information changes occasionally and don't want to send it to an obsolete address and fax number.

[New York Enrolled Agent]

It's not helpful to link to articles that contain misinformation, such as the one linked and quoted above. As tax professionals, we know that the technical meanings of words matter, and therefore should strive to use the correct terms

[/I]."

By chance, did you read the cited procedural rule? Just curious - the language in the heading says “revocation”.

[Rapid Robert]

"did you read the cited procedural rule? Just curious - the language in the heading"

I took a look at it now. But the language in the heading doesn't match the language in the text (see below). I recall reading discussions here and/or elsewhere that the headings of laws and regs do not override the actual words of the text (in other words a court would not interpret a law based on the heading if it conflicted with the text).

Anyway, even if the reg itself (not the heading) incorrectly used the word "revoke" instead of correctly (as it does) "withdraw", so what? The regs can contain uncorrected errors, can't they? The plain English meaning of the words "grant" and "revoke" are clear, they are antonyms. Form 2848 contains only a "declaration" of the representative, not a "grant" of any powers or permissions by the representative to anyone. If someone wants to argue that a person can revoke something they never granted, then I have nothing else to add.

"Revocation of power of attorney. A recognized representative may withdraw from representation i"

Consider the similar process of revoking a will. The testator creates the will and only they can revoke it. The beneficiaries, by contrast, cannot "revoke" the will in which they are named. All they can do is disclaim an inheritance, which is similar to withdrawal from representation.

https://www.findlaw.com/estate/wills/how-to-revoke-a-will.html

[New York Enrolled Agent]

"did you read the cited procedural rule? Just curious - the language in the heading"

I took a look at it now. But the language in the heading doesn't match the language in the text (see below). I recall reading discussions here and/or elsewhere that the headings of laws and regs do not override the actual words of the text (in other words a court would not interpret a law based on the heading if it conflicted with the text).

Anyway, even if the reg itself (not the heading) incorrectly used the word "revoke" instead of correctly (as it does) "withdraw", so what? The regs can contain uncorrected errors, can't they? The plain English meaning of the words "grant" and "revoke" are clear, they are antonyms. Form 2848 contains only a "declaration" of the representative, not a "grant" of any powers or permissions by the representative to anyone. If someone wants to argue that a person can revoke something they never granted, then I have nothing else to add.

"Revocation of power of attorney. A recognized representative may withdraw from representation i"

You only presented the beginning of the sentence - what does the end of the sentence say? I recall the word revoked near the end. Perhaps my memory is slipping.

You ask “so what”. YOU were the one to suggest NJ’s post was not helpful due to poor language.

Finally for the record, these are procedural rules - they are not regulations.

[Rapid Robert]

As a practical matter, I'm sure the IRS will accept either "WITHDRAW" or "REVOKE" written the on the filing from the representative.

Incidentally, since I forgot to try to answer the original question, I will add the following reference which might help, but does not provide the actual address for the withdrawal submittal.

The FOIA request address below is close, but not exactly the same, as the one posted in the OP.

IRM 21.3.7.11

Internal Revenue Service
Central Processing Unit
Stop 93A
Post Office Box 621506
Atlanta, GA 30362
Fax: 877-891-6035

IRM 5.1.23.5.4

"Send the statement of revocation or withdrawal to the appropriate CAF Function (Memphis, Ogden, or Philadelphia (International))."

[Uncle Sam]

Thank you Rapid Robert - that's what I needed.